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HQ 955036


January 18, 1994

CLA-2 CO:R:C:T 955036 SK

CATEGORY: CLASSIFICATION

TARIFF NO.'s: 6303.12.0000; 6303.92.0000

Vito A. Pipitone
John F. Kilroy Co., Inc.
One World Trade Center
Suite 1569
New York, N.Y. 10048

RE: Classification of fabric used to make curtains; heading 6303, HTSUSA covers fabric in the length so processed after weaving or knitting that it is easily convertible by minor operation into finished articles; wide hem at bottom and bands of embroidery on fabric make fabric suitable for conversion into curtains; construction of a rod pocket is a minor operation; HRL 953343

Dear Mr. Pipitone:

This is in response to your letter of September 20, 1993, in which you request a binding classification ruling for several styles of curtain fabric. Samples were submitted to this office for examination.

FACTS:

The subject merchandise is comprised of four styles of fabric used to make curtains. The fabric, which you state will be either woven or knit from different textile fibers, will be imported in widths of 60 to 120 inches and lengths of 30 to 120 yards. The fabric will be hemmed along one edge and will contain embroidered designs that run the length of the fabric. After importation, these fabrics will be cut to specific lengths and widths and hemmed to form panels.

Six samples of curtain fabric have been submitted to this office, referenced styles 1 through 6, although only styles 3, 4, 5 and 6 are submitted for classification. These four samples are very similar. All have a selvaged edge on top and a large hem varying from 9 to 12 inches wide at the bottom. The hem on the sample marked #3 is a straight hem while the hems on the other three samples follow the scalloped contours of the machine embroidery. The embroidery is in the form of four bands of lace- like patterns that run the length of the fabric and vary in width from 4 to 38 inches.

ISSUE:

Whether the fabric at issue is classifiable as unfinished curtains under heading 6303, Harmonized Tariff Schedule of the United States Annotated (HTSUSA)?

LAW AND ANALYSIS:

Classification of merchandise under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) is governed by the General Rules of Interpretation (GRI's). GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes, taken in order. Merchandise that cannot be classified in accordance with GRI 1 is to be classified in accordance with subsequent GRI's.

Heading 6303, HTSUSA, provides for curtains (including drapes) and interior blinds, curtain or bed valances. The Explanatory Notes to the Harmonized Commodity Description and Coding System (EN) are not legally binding, but do provide the official interpretation of the tariff at the international level. The EN to heading 6303, HTSUSA, provide, in pertinent part:

(1) Curtains (including drapes) which are used, for example, inside windows ... [T]he expression "curtains" covers lightweight and transparent or semi-transparent articles and articles made of thick fabrics.

The heading also covers material in the length so processed after weaving that it is clearly suitable for conversion, by a minor operation, into finished articles of this heading (e.g., fabric in the length to one edge of which has been added a frilled border and which, by simply cutting to required lengths and hemming, is converted into curtains).

After weaving or knitting, the four fabric samples at issue have been either straight hemmed or scalloped hemmed, and all have been sewn with a decorative embroidery pattern. These manufacturing operations clearly designate the subject fabric for use as curtains. The cutting, hemming and forming of curtain rod pockets, performed after the fabric is imported into the United States, are simple manufacturing processes which meet the EN concept of "minor operations" so as to warrant classification within heading 6303, HTSUSA. See Headquarters Ruling Letters (HRL's) 953343, dated June 8, 1993 and HRL 952650, dated June 21, 1993.

We further note that although the language in the EN to heading 6303, HTSUSA, specifically uses the word "weaving" to describe the formation of the curtain fabric encompassed by this heading, Customs interprets this language to include knitted fabrics as well. Heading 6303, HTSUSA, provides for both knitted and woven curtains and there is no reason to limit the applicability of the EN's instructions as to when a curtain fabric may be classified as a finished curtain to only woven fabric.

HOLDING:

If the subject curtain fabric is knitted, classification is proper under subheading 6303.12.0000, HTSUSA, which provides for "[c]urtains, (including drapes) and interior blinds; curtain or bed valances: knitted or crocheted: of synthetic fibers..., dutiable at a rate of 12.8 percent ad valorem. The textile quota category is 666.

If the subject fabric is woven, classification is proper under subheading 6303.92.0000, HTSUSA, which provides for "[c]urtains, (including drapes) and interior blinds; curtain or bed valances: other: of synthetic fibers..., dutiable at a rate of 12.8 percent ad valorem. The textile quota category is 666.

The designated textile and apparel categories may be subdivided into parts. If so, the visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, to obtain the most current information available we suggest you check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service which is updated weekly and is available for inspection at your local Customs office.

Due to the nature of the statistical annotation (the ninth and tenth digits of the classification) and the restraint (quota/visa) categories, you should contact your local Customs office prior to importation of this merchandise to determine the current status of any import restraints or requirements.

Sincerely,

John Durant, Director

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